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Citations for "The effect of bonus schemes on accounting decisions"

by Healy, Paul M.

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Cited by (explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.):
  1. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November. [Downloadable!] (restricted)
  2. Thomas Steenburgh, 2008. "Effort or timing: The effect of lump-sum bonuses," Quantitative Marketing and Economics, Springer, vol. 6(3), pages 235-256, September. [Downloadable!] (restricted)
  3. B. Gill de Albornoz & José J. Alcarria, 2003. "Analysis and diagnosis of income smoothing in Spain," European Accounting Review, Taylor and Francis Journals, vol. 12(3), pages 443-463, September. [Downloadable!] (restricted)
  4. Alexandre Benos & Michael Rockinger, 2000. "Market Response to Earnings Announcements and Interim Reports: An Analysis of SBF120 Companies," Annales d'Economie et de Statistique, ADRES, issue 60, pages 07, Octobre-D. [Downloadable!]
  5. Jeffrey Gramlich & Ole Sørensen, 2004. "Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs," European Accounting Review, Taylor and Francis Journals, vol. 13(2), pages 235-259, July. [Downloadable!] (restricted)
  6. W. M. McInnes, 2002. "An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 12(3), pages 387-418, November. [Downloadable!] (restricted)
  7. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," Les Cahiers de Recherche 810, HEC Paris. [Downloadable!]
  8. Jyrki Niskanen, Matti Keloharju, 2000. "Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms," European Accounting Review, Taylor and Francis Journals, vol. 9(3), pages 443-452, September. [Downloadable!] (restricted)
  9. Igor Goncharov & Allan Hodgson, 2008. "Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1. [Downloadable!]
  10. Moers,F., 2000. "Financial and non-financial performance measures and managerial short-term orientation: the interactive effect of performance targets," Research Memoranda 021, Maastricht : METEOR, Maastricht Research School of Economics of Technology and Organization. [Downloadable!]
  11. John M. Abowd & David S. Kaplan, 1999. "Executive Compensation: Six Questions That Need Answering," Journal of Economic Perspectives, American Economic Association, vol. 13(4), pages 145-168, Fall. [Downloadable!] (restricted)
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  12. Giorgio Canarella & Mahmoud M. Nourayi, 2008. "Executive compensation and firm performance: adjustment dynamics, non-linearity and asymmetry," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 29(4), pages 293-315. [Downloadable!]
  13. Paul Oyer, 1995. "The Effect of Sales Incentives on Business Seasonality," Working Papers 733, Princeton University, Department of Economics, Industrial Relations Section.. [Downloadable!]
  14. Barth, Mary E. & Landsman, Wayne & Lang, Mark, 2007. "International Accounting Standards and Accounting Quality," Research Papers 1976, Stanford University, Graduate School of Business. [Downloadable!]
  15. Gerald Marschke & Pascal Courty, 2000. "An Empirical Investigation of Gaming Responses to Performance Incentives," Discussion Papers 00-12, University at Albany, SUNY, Department of Economics. [Downloadable!]
  16. Anna Rose & Jacob Rose, 2008. "Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors’ Governance Ability," Journal of Business Ethics, Springer, vol. 83(2), pages 193-205, December. [Downloadable!] (restricted)
  17. Wallace Davidson & Biao Xie & Weihong Xu & Yixi Ning, 2007. "The influence of executive age, career horizon and incentives on pre-turnover earnings management," Journal of Management and Governance, Springer, vol. 11(1), pages 45-60, March. [Downloadable!] (restricted)
  18. A. Greenfield & Carolyn Norman & Benson Wier, 2008. "The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior," Journal of Business Ethics, Springer, vol. 83(3), pages 419-434, December. [Downloadable!] (restricted)
  19. John M. Abowd, 1989. "Does Performance-Based Managerial Compensation Affect Subsequent Corporate Performance?," NBER Working Papers 3149, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  20. Judith A. Chevalier & Glenn D. Ellison, 1995. "Risk Taking by Mutual Funds as a Response to Incentives," NBER Working Papers 5234, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  21. P Abell & M Cranna & J Samuels, 1994. "Mergers," CEP Discussion Papers dp0199, Centre for Economic Performance, LSE. [Downloadable!]
  22. Araceli Mora, William Rees, 1998. "The early adoption of consolidated accounting in Spain," European Accounting Review, Taylor and Francis Journals, vol. 7(4), pages 675-696, December. [Downloadable!] (restricted)
  23. Paul André & M. Martin Boyer & Robert Gagné, 2002. "Do CEOs Exercise Their Stock Options Earlier than Other Executives?," CIRANO Working Papers 2002s-71, CIRANO. [Downloadable!]
  24. Douglas Evanoff & Lewis Segal, 1997. "Strategic Responses to Bank Regulation: Evidence From HMDA Data," Journal of Financial Services Research, Springer, vol. 11(1), pages 69-93, February. [Downloadable!] (restricted)
  25. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CETE Discussion Papers 0609, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  26. Mahmoud Nourayi & Sudha Krishnan, 2006. "The impact of incentives on CEO compensation and firm performance," International Review of Economics, Springer, vol. 53(3), pages 402-420, September. [Downloadable!] (restricted)
  27. Ilan Guttman & Ohad Kadan & Eugene Kandel, 2003. "Adding the Noise: A Theory of Compensation-Driven Earnings Management," Discussion Paper Series dp355, Center for Rationality and Interactive Decision Theory, Hebrew University, Jerusalem. [Downloadable!]
  28. Efraim Benmelech & Eugene Kandel & Pietro Veronesi, 2008. "Stock-Based Compensation and CEO (Dis)Incentives," NBER Working Papers 13732, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  29. Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," NBER Working Papers 10471, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  30. Larry D. Wall & Timothy W. Koch, 2000. "Bank loan-loss accounting: a review of theoretical and empirical evidence," Economic Review, Federal Reserve Bank of Atlanta, issue Q2, pages 1-20. [Downloadable!]
  31. Jon Simon, David Alexander, 1997. "Education, empiricism and the ethical dimension-a real life student-centred research report," Accounting Education, Taylor and Francis Journals, vol. 6(2), pages 163-175, June. [Downloadable!] (restricted)
  32. Bremert, Michael & Voeller, Dennis & Zein, Nicole, 2007. "Interdependencies between Elements of Governance and Auditing: Evidence from Germany," Sonderforschungsbereich 504 Publications 07-76, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
  33. Zhaoyang Gu & Chi-Wen Lee & Joshua Rosett, 2005. "What Determines the Variability of Accounting Accruals?," Review of Quantitative Finance and Accounting, Springer, vol. 24(3), pages 313-334, May. [Downloadable!] (restricted)
  34. Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  35. Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007. "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers 12873, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  36. Gerald Marschke & Pascal Courty, 2004. "A General Test of Gaming," Discussion Papers 04-04, University at Albany, SUNY, Department of Economics. [Downloadable!]
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  37. Dorsman, Andr‚ B. & Langendijk, Henk P. A. J. & Praag, Bart van, 1997. "The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands," Serie Research Memoranda 0040, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics. [Downloadable!]
  38. Ruth Bender & Lance Moir, 2006. "Does ‘Best Practice’ in Setting Executive Pay in the UK Encourage ‘Good’ Behaviour?," Journal of Business Ethics, Springer, vol. 67(1), pages 75-91, August. [Downloadable!] (restricted)
  39. repec:fth:prinin:354 is not listed on IDEAS
  40. Nikos Vafeas & James Waegelein, 2007. "The association between audit committees, compensation incentives, and corporate audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 241-255, April. [Downloadable!] (restricted)
  41. Pascal Courty & Gerald Marschke, 2003. "Making Government Accountable: Lessons from a Federal Job Training Program," The Centre for Market and Public Organisation 03/083, Department of Economics, University of Bristol, UK. [Downloadable!]
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  42. Spagnolo, G., 1999. "On Interdependent Supergames: Multimarket Contact, Concavity, and Collusion," Cambridge Working Papers in Economics 9914, Faculty of Economics, University of Cambridge. [Downloadable!]
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  43. Bischof, Jannis & Ebert, Michael, 2007. "Inconsistent measurement and disclosure of non-contingent financial derivatives under IFRS: A behavioral perspective," Sonderforschungsbereich 504 Publications 07-02, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
  44. Canice Prendergast, 1996. "What Happens Within Firms? A Survey of Empirical Evidence on Compensation Policies," NBER Working Papers 5802, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  45. Jinhan Pae, 2005. "Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals," Review of Quantitative Finance and Accounting, Springer, vol. 24(1), pages 5-22, January. [Downloadable!] (restricted)
  46. Scott J. Weisbenner, 2000. "Corporate share repurchases in the 1990s: what role do stock options play?," Finance and Economics Discussion Series 2000-29, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
  47. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor and Francis Journals, vol. 13(4), pages 771-786, December. [Downloadable!] (restricted)
  48. Kasznik, Ron & Aboody, David & Williams, Michael, 2000. "Purchase versus Pooling in Stock-for-Stock Acquisitions: Why Do Firms Care?," Research Papers 1614, Stanford University, Graduate School of Business. [Downloadable!]
  49. Brian J. Hall & Thomas A. Knox, 2002. "Managing Option Fragility," NBER Working Papers 9059, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  50. Oriol Amat & Catherine Gowthorpe, 2004. "Creative Accounting: Nature, Incidence and Ethical Issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  51. Akinobu Shuto, 2005. "Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-only Earnings," Discussion Paper Series 224, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2008. [Downloadable!]
  52. Ermans, C.J.C., 1996. "Financial disclosure : a closer look," Research Memorandum 722, Tilburg University, Faculty of Economics and Business Administration. [Downloadable!]
  53. José A. C. Moreira & Peter F. Pope, 2007. "Earnings Management to Avoid Losses: a cost of debt explanation," CETE Discussion Papers 0704, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  54. Gopal Krishnan & Linda Parsons, 2008. "Getting to the Bottom Line: An Exploration of Gender and Earnings Quality," Journal of Business Ethics, Springer, vol. 78(1), pages 65-76, March. [Downloadable!] (restricted)
  55. Timothy W. Koch & Larry D. Wall, 2000. "The use of accruals to manage reported earnings: theory and evidence," Working Paper 2000-23, Federal Reserve Bank of Atlanta. [Downloadable!]
  56. Lila J. Truett & Dale B.Truett, . "Firm Size and Efficiency in the South African Motor Vehicle Industry," Working Papers 0021, College of Business, University of Texas at San Antonio. [Downloadable!]
  57. Araceli Mora & Ana Gisbert & Beatriz García Osma & Juan M. García Lara, 2004. "La Comparabilidad De La Información Contable En Europa: Efectos De La Manipulación Contable Sobre El Nivel De Conservadurismo," Working Papers. Serie EC 2004-14, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie). [Downloadable!]
  58. M. Martin Boyer & Amandine Hanon, 2009. "Protecting Directors and Officers from Liability Arising from Aggressive Earnings Management," CIRANO Working Papers 2009s-35, CIRANO. [Downloadable!]
  59. José A. C. Moreira & Peter F. Pope, 2007. "Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?," CETE Discussion Papers 0703, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  60. Chongwoo Choe, 2001. "Optimal Executive Compensation: Some Equivalence Results," Discussion Paper Series a419, Institute of Economic Research, Hitotsubashi University. [Downloadable!]
  61. Robert Gibbons, 1997. "Incentives and Careers in Organizations," NBER Working Papers 5705, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  62. Pinghsun Huang & Timothy Louwers & Jacquelyn Moffitt & Yan Zhang, 2008. "Ethical Management, Corporate Governance, and Abnormal Accruals," Journal of Business Ethics, Springer, vol. 83(3), pages 469-487, December. [Downloadable!] (restricted)
  63. Suchan Chae & Paul Heidhues, 2003. "Buyers’ Alliances for Bargaining Power," CIG Working Papers SP II 2003-24, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG). [Downloadable!]
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This page was last updated on 2009-12-30.

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